Executive Summary:
This document, "The Dadra and Nagar Haveli and Daman and Diu Extension with Modifications of the Goa, Daman and Diu Excise Duty Act, 1964 Excise Regulation, 2020," extends the Goa, Daman and Diu Excise Duty Act of 1964, with modifications, to the Union territory of Dadra and Nagar Haveli and Daman and Diu. It was promulgated by the President of India on January 24, 2020. The Act will come into force in the Union territory of Dadra and Nagar Haveli on a date appointed by the Administrator via notification in the Official Gazette.
Key Points / Main Content:
Extension and Commencement:
* The Goa, Daman and Diu Excise Duty Act, 1964, as enforced in the Union territory of Daman and Diu, is extended to the Union territory of Dadra and Nagar Haveli, subject to modifications.
* The Act's provisions will take effect in Dadra and Nagar Haveli on a date determined by the Administrator, who will issue a notification in the Official Gazette.
* Different dates may be set for different provisions and areas; commencement references will align with the specific provision's enforcement date in the relevant area.
Amendments to the Act:
* The word "Goa" is replaced with "Dadra and Nagar Haveli and" in the long title, Preamble, sections 1(1), 1(2), 2(v), 10, 15(1), 42, and 45.
* Section 2 is amended: clause dd is omitted; clause ff(i) replaces "other than" with "including"; clause j is substituted, defining "Government" as the Administrator of the Union territory of Dadra and Nagar Haveli and Daman and Diu; clause o replaces "Goa" with "Dadra and Nagar Haveli and"; a new clause sa is inserted, defining "Regulation."
* The word "Act" is replaced with "Regulation" in section 21.
* Section 22(3) is omitted.
* In section 40, "Chief Secretary" is replaced with "Administrator."
Rules, Orders, and Notifications:
* Existing rules, orders, regulations, byelaws, and notifications under the Act are extended to Dadra and Nagar Haveli and Daman and Diu from the Act's commencement date.
Construction and Interpretation:
* References to laws or functionaries not in force or existence in Dadra and Nagar Haveli will be construed as references to corresponding laws or functionaries in that Union territory.
* The Administrator will decide on corresponding functionaries, and their decision will be final.
* Courts and authorities can construe the Act to adapt it to matters before them without affecting the substance.
Power to Remove Difficulties:
* The Central Government can address difficulties in implementing the Act via orders in the Official Gazette, provided they are consistent with the Act.
* This power expires three years after the Regulations' commencement.
Impact Analysis:
Administrator of the Union territory of Dadra and Nagar Haveli and Daman and Diu:
* Impact: Responsible for setting the commencement date of the Act's provisions in Dadra and Nagar Haveli and for deciding on corresponding functionaries if questions arise.
* Action Required: Issue a notification in the Official Gazette specifying the commencement date(s) for the Act's provisions and make decisions on corresponding functionaries as needed.
Central Government:
* Impact: Holds the power to resolve implementation difficulties through official orders.
* Action Required: Be prepared to address any inconsistencies or challenges that arise during the implementation of the extended Act within three years of its commencement.
Courts and Other Authorities:
* Impact: May need to interpret the Act to adapt it to specific cases within the Union territory of Dadra and Nagar Haveli.
* Action Required: Construe the Act in a manner that aligns with its substance, adapting it to the legal context of the Union territory of Dadra and Nagar Haveli.
Residents and Businesses in the Union territory of Dadra and Nagar Haveli and Daman and Diu:
* Impact: Subject to the provisions of the Goa, Daman and Diu Excise Duty Act, 1964, as modified and extended.
* Action Required: Understand and comply with the new excise duty regulations as they come into effect in the Union territory of Dadra and Nagar Haveli.
Key Entities Referenced
Dadra and Nagar Haveli and Daman and Diu: A Union Territory of India formed by the merger of the former Union Territories of Dadra and Nagar Haveli and Daman and Diu.
Goa, Daman and Diu Excise Duty Act, 1964: An act pertaining to excise duties in the former Union Territory of Goa, Daman and Diu.
Excise Regulation, 2020: A regulation extending and modifying the Goa, Daman and Diu Excise Duty Act, 1964 to the Union Territory of Dadra and Nagar Haveli and Daman and Diu.
President of India: The head of state of the Republic of India, who promulgated the Excise Regulation, 2020.
Constitution of India: The supreme law of India, under which the President exercises powers to promulgate regulations.
Administrator of the Union territory of Dadra and Nagar Haveli and Daman and Diu: The administrative head of the Union Territory, responsible for implementing the Act and resolving related issues.
Ministry of Law and Justice: The Indian government ministry responsible for legislative affairs.
New Delhi: The capital of India, where the Ministry of Law and Justice is located and the notification was issued.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU
(EXTENSION WITH MODIFICATIONS OF THE GOA,
DAMAN AND DIU EXCISE DUTY ACT, 1964)
EXCISE REGULATION, 2020
NO. 4 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation to extend the Goa, Daman and Diu Excise Duty Act, 1964 with modifications to
the Union territory of Dadra and Nagar Haveli and Daman and Diu.
In exercise of the powers conferred by article 240 of the Constitution, the President is
pleased to promulgate the following Regulation made by him:—
1. This Regulation may be called the Dadra and Nagar Haveli and Daman and Diu Short title.
(Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise
Regulation, 2020.2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
Definitions. 2. In this Regulation, unless the context otherwise requires:—
(a) "Act" means the Goa, Daman and Diu Excise Duty Act, 1964; 5 of 1964.
(b) "Administrator" means the Administrator of the Union territory of Dadra
and Nagar Haveli and Daman and Diu;
(c) "Dadra and Nagar Haveli" means the geographical boundaries of the Union
territory of Dadra and Nagar Haveli prior to the Dadra and Nagar Haveli and Daman
and Diu (Merger of the Union Territories) Act, 2019 comes into force; 44 of 2019.
(d) "Daman and Diu" means the geographical boundaries of the Union territory
of Daman and Diu prior to the Dadra and Nagar Haveli and Daman and Diu (Merger of
44 of 2019.
the Union Territories) Act, 2019 comes into force.
Extension with 3. (1) The Goa, Daman and Diu Excise Duty Act, 1964, as in force in the Union territory 5 of 1964.
modification of Daman and Diu, shall extend to the Union territory of Dadra and Nagar Haveli, subject to
of the Goa, the modifications specified in section 4.
Daman and
Diu Excise (2) Notwithstanding anything contained in sub-section (1), or in the relevant provision,
Duty Act,
if any, of the Act for the commencement thereof, the provisions of the Act shall come into
1964 to Union
force in the Union territory of Dadra and Nagar Haveli on such date as the Administrator
territory of
Dadra and may, by notification in the Official Gazette, appoint:
Nagar Haveli
and their Provided that different dates may be appointed for different provisions of the Act and
commencement. for different areas and any reference in any such provision to the commencement of the Act
shall be construed as a reference to the coming into force of that provision in the area where
it has been brought into force.
Amendment 4. In the Act, in the long title, in Preamble, in sub-sections (1) and (2) of section 1, in
of long title, clause (v) of section 2, in section 10, in sub-section (1) of section 15, in section 42 and in
Preamble and
section 45, for the word "Goa", wherever it occurs, the words "Dadra and Nagar Haveli and"
certain
shall be substituted.
sections.
Amendment 5. In the Act, in section 2,—
of section 2.
(i) clause (dd) shall be omitted;
(ii) in clause (ff), in sub-clause (i), for the words "other than", the word
"including" shall be substituted;
(iii) for clause (j), the following clause shall be substituted, namely:—
'(j) "Government" means the Administrator of the Union territory of Dadra
and Nagar Haveli and Daman and Diu appointed by the President under
article 239 of the Constitution;';
(iv) in clause (o), for the word "Goa", the words "Dadra and Nagar Haveli and"
shall be substituted;
(v) after clause (s), the following clause shall be inserted, namely:—
'(sa) "Regulation" means the Union territory of Dadra and Nagar Haveli
and Daman and Diu (Extension with modifications of the Goa, Daman and Diu
Excise Duty Act, 1964) Regulation, 2020.'.
Amendment 6. In the Act, in section 21, for the word "Act", wherever it occurs, the word
of section 21. "Regulation" shall be substituted.
Amendment 7. In the Act, in section 22, sub-section (3) shall be omitted.
of section 22.
Amendment 8. In the Act, in section 40, for the words "Chief Secretary", occurring at both the
of section 40. places, the word "Administrator" shall be substituted.SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
9. All rules, orders, regulations and bye-laws made or notifications issued by the Extension of
Central Government or the then Union territory of Goa, Daman and Diu or the Union territory rules, orders,
etc., under
of Daman and Diu under the provisions of the Act generally for the territories to which the
Act.
Act extends, shall be deemed to have been extended to the Union territory of Dadra and
Nagar Haveli and Daman and Diu, from the date of commencement of the provisions of the
Act.
10. (1) In the Act or in any of the rules, orders, regulations and bye-laws made or Rules of
notifications issued thereunder and extended to the Union territory of Dadra and Nagar construction.
Haveli by this Regulation, any reference to any provision of law not in force, or to any
functionary not in existence, in the Union territory of Dadra and Nagar Haveli, shall be
construed as a reference to the corresponding law in force, or to the corresponding
functionary in existence, in that Union territory:
Provided that when any question arises about the corresponding functionary or in
case there is no such corresponding functionary, the Administrator shall decide such
functionary and his decision shall be final.
(2) For the purpose of facilitating the application of the Act or any rule, order, regulation
and bye-law made or notification issued thereunder in relation to the Union territory of
Dadra and Nagar Haveli, any court or other authority may construe it in such manner not
affecting the substance, as may be necessary or proper to adapt it to the matter before such
court or other authority.
11. If any difficulty arises in giving effect to the provisions of the Act extended by Power to
this Regulation to the Union territory of Dadra and Nagar Haveli and Daman and Diu, the remove
Central Government may, by order published in the Official Gazette, make such provisions
difficulties.
not inconsistent with the provisions of the Act as may appear to be necessary for the
removal of the difficulty:
Provided that no such order shall be made under this section after the expiry of three
years from the commencement of these Regulations.
RAM NATH KOVIND,
President.
————
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—4836GI—24-01-2020.